Document "Establishing Correspondence of Accounting and Tax Accounts" - Technical Description (Accounting for Kazakhstan 3.0.74.2)

1. Identification

Essence of the object. The document does not reflect a business transaction and does not generate accounting entries. It is a configuration (registration) document of accounting policy: when processed, it records the matching rules BU↔NU in the periodic information register AccountMatchingSetup. These rules are then used by other configuration documents to automatically determine the tax consequences of transactions (transferring BU amounts to the corresponding NU categories/accounts).

The document is filled out by an accountant or administrator, usually once a year (or when the accounting methodology/chart of accounts changes). It supports both filling based on the current state of the register (updating) and loading standard matching from the built-in template.

Where to find in 1C: section “Enterprise” → “Account matching setup”. Navigation link: e1cib/list/Document.AccountMatchingSetup.

Note on RK specifics 2026: the document itself operates not with amounts and rates, but with accounts and subaccounts. The current numerical norms of RK for 2026 (VAT rate 16 %, MRP 4,325 ₸, MSP 85,000 ₸, basic deduction for individual income tax 30 MRP/month, but not more than 360 MRP/year, individual income tax 10 %/15 %, OPP 10 % with a base cap of 50 MSP, OPPR 3.5 %, VOSMS 2 %, OSMS 3 %, CO 5 %, social tax 6 %) are applied in calculation documents that rely on the register AccountMatchingSetup, and not in this document directly.

2. Header Attributes and Table Parts

Header Attributes

Mandatory header attribute: Organization. If not filled, the document cannot be processed with the error “Field … is not filled”.

Table Part “AccountMatchingSetup”

The main and only substantive table part. Each row describes one matching rule.

Mandatory columns of the table part: AccountBU and AccountNU. Not filling them blocks processing with the message “Field … is not filled”.

Types of subaccounts (SubaccountTypeBU1..3, SubaccountTypeNU1..3) are not stored as separate columns in the table — they are automatically determined from the subaccount settings of the BU/NU charts of accounts when generating movements (see section 5).

3. Forms

Service commands of the document form (standard for this object):

• Fill by current settings — load into the table the current state of the register AccountMatchingSetup as of the document date (updating).
• Load standard matching — fill the table from the built-in template of standard matching BU↔NU.
• Set/clear “IsActive” checkbox — mass management of the activity of selected rows.

4. Key Procedures of Modules

From evidence

Standard Object Handlers (General 1C Logic)

• ProcessRecording(Refusal, RecordingMode) (ObjectModule) — calls the generation of movements and records the set in the register AccountMatchingSetup.
• ProcessFilling — filling based on input from the basis/default.
• BeforeRecording — checks uniqueness on the date (RecordsExistOnDocumentDate), checks filling of mandatory fields.
• WhenSettingNewNumber — assigns the document number.

5. Processing and Movements

The document does not generate accounting entries (no movements in the accounting register “Cost Accounting”). No RK accounts of types 1210 / 1030 / 1330 / 3310 / 3130 / 6010 / 7010 are debited/credited upon processing — this is not an operational document, but a configuration one.

Upon processing, a set of records is generated in the periodic information register AccountMatchingSetup.

Row selection: only rows of the table part with IsActive = True.

Structure of one record in the register:

Period                       = <Document Date>
Organization                  = <Organization from header>
StructuralSubdivision          = <StructuralSubdivision from header>
AccountBU                     = <AccountBU from table row>
CorrespondingAccountBU         = <CorrespondingAccountBU from table row>
SubaccountBU1 / BU2 / BU3      = <from table row>
AccountNU                     = <AccountNU from table row>
ExpenseTypeNU                  = <from table row>
SubaccountNU1 / NU2 / NU3      = <from table row>
SubaccountTypeBU1 / BU2 / BU3   = <subaccount types determined from the BU chart of accounts>
SubaccountTypeNU1 / NU2 / NU3   = <subaccount types determined from the NU chart of accounts>

Periodicity and overwriting. The register is periodic: records with the same period (combination of dimensions) overwrite each other. Due to this, the latest matching applies on any date — when updating at the beginning of a new period, it is sufficient to process a new document, and the old rules are automatically “replaced” starting from its date.

Uniqueness control. Before recording, it checks if there is another document on the same date (RecordsExistOnDocumentDate). This protects against competing sets of records for one period.

6. Related Objects and Input Based On

Input based on. A standard input scenario for this document is not provided (this is a top-level document of accounting policy). Filling is performed by form commands (by current register / from template), not by input based on another object.

Application scenarios (from evidence):

1. Initial setup of account matching for a new organization.
2. Updating matching for a new accounting period (transferring with adjustments).
3. Detailing matching by structural subdivision.
4. Disabling outdated accounts (clearing the “IsActive” flag).
5. Manual adjustment of matching (correcting errors).
6. Mass management of “IsActive” flags.

7. Extension Points

• Configuration extension: adding intercepting handlers ProcessRecording, BeforeRecording without removing support; adding header attributes/table part columns through extension.
• Event subscriptions: can subscribe BeforeRecording / OnRecording of the document for additional validation of matching (for example, prohibiting pairs “BU→NU” that contradict accounting policy).
• Additional attributes/information (BSP): the document is generally connected to the mechanism of additional attributes and information — it can be extended without changing metadata.
• Modification of the standard matching template: revising the built-in template for the industry specifics of the organization.
• Custom fill command: external processing/command for programmatically filling the matching table from external sources.

“Requires verification” (version-specific): the exact name of the formation procedure and the uniqueness message text are provided for release 3.0.68.1; in 3.0.74.2, the composition of the standard matching template and the set of subaccount columns may have been clarified — check with the configurator when making modifications.